https://www.taxtmi.com/caselaws?id=167974 A works contract for laying clear water transmission mains, together with fabrication of pipes and substantial civil works such as pipe bridges, supports, anchor blocks, valve chambers, trenching and excavation, was held to have an integrated composite character and could not be confined to mere pipe laying under entry 20(ii) of the Sixth Schedule to the Karnataka Sales Tax Act, 1957; it was correctly classified under entry 44. The Commissioner's suo motu revisional order was also held to be within limitation under section 22A(3), because the prior appellate order had merged into the operative order and the four-year period ran from that order. The challenge to both classification and revisional jurisdiction therefore failed. en-us Thu, 27 Sep 2012 00:00:00 +0530 Tue, 06 Jan 2015 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167974 A works contract for laying clear water transmission mains, together with fabrication of pipes and substantial civil works such as pipe bridges, supports, anchor blocks, valve chambers, trenching and excavation, was held to have an integrated composite character and could not be confined to mere pipe laying under entry 20(ii) of the Sixth Schedule to the Karnataka Sales Tax Act, 1957; it was correctly classified under entry 44. The Commissioner's suo motu revisional order was also held to be within limitation under section 22A(3), because the prior appellate order had merged into the operative order and the four-year period ran from that order. The challenge to both classification and revisional jurisdiction therefore failed. Case-Laws VAT and Sales Tax Thu, 27 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167974